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    <description>Assistance in collection obliges Contracting States to enforce tax claims finally determined in the requesting State under their own enforcement laws, with requests accompanied by the requesting State&#039;s required certificate of final determination. Interim measures may be sought when claims are under appeal to protect revenue. Assistance is available only when the requesting State lacks adequate assets domestically, and recovered amounts must be remitted to the requester, allowing deduction of reimbursement for recovery costs.</description>
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      <description>Assistance in collection obliges Contracting States to enforce tax claims finally determined in the requesting State under their own enforcement laws, with requests accompanied by the requesting State&#039;s required certificate of final determination. Interim measures may be sought when claims are under appeal to protect revenue. Assistance is available only when the requesting State lacks adequate assets domestically, and recovered amounts must be remitted to the requester, allowing deduction of reimbursement for recovery costs.</description>
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